Valuation of Perquisite of Motor Car or any other Automotive Conveyance

Ritik Chopra , Last updated: 18 June 2021  
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U/s 17(1) Salary includes the value of any perquisite allowed or amenity provided by employer to employee. The world perquisite has not been defined under Income-tax Act 1961. Perquisite simply means any casual emolument attached to an office. It can also be defined as any casual emolument, fee or p

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Ritik Chopra
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Category Income Tax   Report

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